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Opinion 96-20
… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to Village Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing efforts by the U.S. Department … avoid using debt to fund a potential $3 billion gap in the 2025-2029 capital program, if it cannot find cost savings in …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… appropriations that reflect the District’s operating needs based on historic trends, contracts or other … and use of reserves. District officials generally agreed with our findings and recommendations but questioned one …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Greece Public Library – Information Technology (2017M-130)
… Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is … acceptable use, password management, user accounts, access rights, backups, breach notification, hardware and software …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Key Findings The Authority has 696 network user accounts that have not been used in the last six months, with … necessity and appropriateness. Review the Internet usage log to ensure compliance with the computer use policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Fredonia Central School District - Financial Management (2018M-33)
… more beneficial to residents. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… are prepared each month. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… to ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the period … the audit committee did not review canceled checks and the committee chairman for a fund-raiser did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… monitoring projects for the period January 1, 2013 through October 8, 2014. Background The Cattaraugus County Industrial … County Legislature. According to its annual report and meeting minutes, the Agency had 34 active projects with more than …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityWebster Central School District - Financial Condition (2018M-109)
… Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing … or used to fund operations. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit school district East Williston
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSandy Creek Central School District – Reserve Management (2023M-43)
… report – pdf] Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Truxton Fire District – Board Oversight (2022M-123)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … Secretary-Treasurer (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
New York State Comptroller Thomas P DiNapoli issued the following statement today regarding Governor Hochuls signing of a new legislative package addressing gun control
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Tioga Fire District – Board Oversight (2022M-170)
… paid by the Treasurer. File the required delinquent AUDs with our office within 60 days of the close of the fiscal … fiscal oversight training. District officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Arietta – Budgeting (2016M-308)
… to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. Background The Town of … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308